Progress: Procedure lapsed or withdrawn
Role | Committee | Rapporteur | Shadows |
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Lead | ECON | KARAS Othmar ( PPE-DE) | |
Committee Opinion | JURI |
Lead committee dossier:
Legal Basis:
TFEU 115
Legal Basis:
TFEU 115Subjects
Events
The Council considered a proposal extending the scope of Directive 2003/49/EC on interest and royalty payments made between associated companies. To recall, Directive 2003/49/EC seeks to avoid obstacles to cross-border trade by eliminating the taxation at source of interest and royalty payments made between associated companies of different Member States. The proposed amendment updates the list of undertakings to which the Directive applies by including the companies of the ten new Member States and also specific legal entities such as the European Company and the European Cooperative Society. The Council noted that the text of the Directive as prepared by the Presidency was acceptable to the vast majority of delegations.
Documents
- Debate in Council: 2666
- Economic and Social Committee: opinion, report: CES0300/2004
- Economic and Social Committee: opinion, report: OJ C 112 30.04.2004, p. 0113-0114
- Economic and Social Committee: opinion, report: CES0530/2004
- Text adopted by Parliament, 1st reading/single reading: T5-0202/2004
- Text adopted by Parliament, 1st reading/single reading: OJ C 103 29.04.2004, p. 0031-0152 E
- Decision by Parliament, 1st reading/single reading: T5-0202/2004
- Committee draft report: PE333.122
- Amendments tabled in committee: PE333.122/AM
- Committee report tabled for plenary, 1st reading/single reading: A5-0150/2004
- Committee report tabled for plenary, 1st reading/single reading: A5-0150/2004
- Legislative proposal published: COM(2003)0841
- Legislative proposal published: EUR-Lex
- Committee draft report: PE333.122
- Amendments tabled in committee: PE333.122/AM
- Committee report tabled for plenary, 1st reading/single reading: A5-0150/2004
- Text adopted by Parliament, 1st reading/single reading: T5-0202/2004 OJ C 103 29.04.2004, p. 0031-0152 E
- Economic and Social Committee: opinion, report: CES0300/2004 OJ C 112 30.04.2004, p. 0113-0114
- Economic and Social Committee: opinion, report: CES0530/2004
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